s 10 Audited accounts
10.—(1) Every licensed housing developer must within 6 months (or any extended period that the Controller may grant under subsection (2)) after the close of every financial year —(a) forward to the Controller; and (b) make available, for a continuous period of at least 24 months, at its registered office (in the case of a company or limited liability partnership) or principal place of business (in any other case) during office hours, or on its Internet website, for inspection by the public without charge, a copy of its audited accounts for that financial year and the report made by its auditor under section 13 in respect of those audited accounts. [15/2013] (2) The Controller may extend the time for compliance with subsection (1) but not more than once and such extension must not in any case exceed 6 months.[15/2013] (3) Any licensed housing developer that fails to comply with any of the provisions of subsection (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $50,000.[15/2013]